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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Kontigensi: Jurnal Ilmiah Manajemen
Darmansyah Darmansyah
Universitas Pancasila, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Mathematics Social Sciences

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Analysis of The Influence of Religiusity, Legal Awareness, and Education on Tax Reduction Zakat with Profit Quality as Moderation Muhammad Saddam; Syahril Djaddang; Darmansyah Darmansyah; Herman Rustandi
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i1.330

Abstract

This study examines the influence of religiosity, legal awareness, and education on tax reduction zakat, with profit quality as a moderator. The data was collected from 70 respondents, and the statistical analysis was conducted using multiple regression analysis and moderated regression analysis. The results show that religiosity, legal awareness, and education have a significant positive effect on tax reduction zakat. Furthermore, the study finds that profit quality moderates the relationship between religiosity and tax reduction zakat. However, the study finds no significant moderation effect for legal awareness and education on the relationship between tax reduction zakat and profit quality. This study provides insights into the factors that influence tax reduction zakat and the role of profit quality in moderating the relationship between religiosity and tax reduction zakat. The findings may be useful for policymakers, tax authorities, and companies in developing strategies to improve tax compliance and zakat payment.
Decoding Ethereum's Brand Personality via YouTube Content Analysis Janfry Sihite; Arissetyanto Nugroho; Zulkifli Zulkifli; Yuli Harwani; Darmansyah Darmansyah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p35-46.2026

Abstract

Purpose: This study examines Ethereum’s brand identity as a decentralized blockchain platform, focusing on how its narrative is co-created and negotiated within the YouTube ecosystem and its implications for market positioning and investor behavior.Research Methodology: A quantitative content analysis and text mining approach was applied to 355 English-language YouTube video descriptions using WordStat software, Brand Personality, sentiment analysis, Term Frequency–Inverse Document Frequency (TF-IDF), Named-Entity Recognition (NER), and hierarchical cluster analysis.Results: The findings show that competence is the dominant brand personality trait (52.48%), followed by excitement (28.37%). Sentiment analysis reveals balanced polarity, with 50.37% negative and 49.63% positive sentiments. Ethereum’s brand narrative is strongly shaped by financial and institutional adoption discussions.Conclusions: Ethereum’s co-created brand identity reflects technological competence and speculative excitement. Without centralized marketing control, YouTube intermediaries influence brand narratives by transforming technical blockchain concepts into financial investment narratives.Limitations: The study focuses only on textual metadata from English-language YouTube videos and does not include visual content or cross-cultural perspectives.Contributions: This study extends digital marketing and decentralized finance research by applying brand personality theory to Decentralized Autonomous Organizations (DAOs) and digital assets.
Systematic Literature Review: The Role of Internal Auditor Performance in Non-Profit Organizations Safier Ramdani; Tri Widyastuti; Darmansyah Darmansyah; Rito Rito
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3948

Abstract

The purpose of this research is to study the role of internal auditors in improving the performance of non-profit organizations. To achieve this goal, this research uses a systematic literature review method. In non-profit organizations, performance is often measured by looking at the social impact and sustainability of programs as well as financial gains. Internal auditors are very important to ensure that the organization operates well and complies with regulations and ethics. This research identifies various components that influence the performance of internal auditors; these include management support, independence, and competence. Additionally, the lack of resources and the complexity of measuring non-financial performance are specific issues faced by internal auditors in non-profit environments, which are the focus of this research. The results of this literature review indicate that internal auditors can improve the performance of non-profit organizations by providing honest assessments and valuable recommendations. According to this research, non-profit organizations should strengthen their internal audit functions and ensure that internal auditors are continuously trained to address emerging issues. These findings are expected to help academics and practitioners understand how to maximize the role of internal auditors in the non-profit sector.
Co-Authors Arissetyanto Nugroho Djaddang, Syahril Herman Rustandi Janfry Sihite Muhammad Saddam Rito Rito Safier Ramdani Tri Widyastuti Yuli Harwani Zulkifli Zulkifli